CITY OF WILLISTON, FLORIDA BUDGET HEARING AGENDA

Transcription

1 CITY OF WILLISTON, FLORIDA BUDGET HEARING AGENDA DATE: TUESDAY, SEPTEMBER 22, 2015 TIME: 6:50 P.M. PLACE: WILLISTON CITY COUNCIL ROOM CALL TO ORDER ROLL CALL MEMBERS: Mayor R. Gerald Hethcoat President Charles Goodman Vice-President Danny Etheridge Councilman Matt Brooks Councilman Jason Cason Councilman Elihu Ross OTHERS: City Manager Scott Lippmann City Clerk Fran Taylor City Attorney Fred Koberlein OPENING PRAYER AND PLEDGE OF ALLEGIANCE TO THE FLAG ITEM 1 PUBLIC HEARING: SECOND BUDGET HEARING APPROVING THE FINAL MILLAGE RATE AND FINAL BUDGET FOR FISCAL YEAR ITEM 2 PUBLIC PARTICIPATION ITEM 3 ADJOURNMENT Minutes of the City Council meeting may be obtained from the City Clerk s office. The minutes are recorded, but not transcribed verbatim. Persons requiring a verbatim transcript may make arrangements with the City Clerk to duplicate the recordings, or arrange to have a court reporter present at the meeting. The cost of duplication and/or court reporter will be borne by the requesting party. In accordance with Section , Florida Statutes, notice is given that if a person wishes to appeal a decision made by the City Council with respect to any matter considered at this meeting they will need a record of the proceedings, and for such purpose may need to ensure that a verbatim record of the proceeding is made, which record includes the testimony and evidence upon which the appeal is based. In accordance with Section , Florida Statutes, persons with disabilities needing special accommodations to participate in this meeting should contact the Mayor through the City Clerk s office no later than 5:00 P.M. on the day prior to the meeting.

2 Date: September 22, 2015 COUNCIL AGENDA ITEM TOPIC: RESOLUTION : SETTING THE FINAL MILLAGE RATE FOR FISCAL YEAR 2015/16. BACKGROUND / DESCRIPTION: Within 2 to 5 days after the budget advertisement has been published, State law requires local government taxing authorities to hold a public hearing to adopt the final millage rate and budget. This hearing has been publicized per the statutory guidelines including advertising a notice of budget hearing (s (3) (b), F.S.) along with an adjacent budget summary (s (3) (b), F.S., (s (3) (l), F.S.). At this hearing, the taxing authority will: 1) Discuss any percentage increase in millage from the rolled-back rate and the specific purposes for which the ad valorem tax revenues are being increased. 2) Allow the general public to speak and ask questions. 3) Adopt a final millage and budget. The following outlines the required format and exact wording, according to Section (2) (e)1, Florida Statutes, for the adoption of the final millage rate and the final budget for the City: Step One: Introduce the tax issue: The City of Williston proposes to levy a millage rate of This is a.91% increase from the rolled-back rate of mills." Step Two: Hear Public Comments regarding the proposed tax rate and budget. The general public must be allowed to speak and to ask questions prior to the adoption of any measure by the governing body. Step Three: Adopt the final millage: The City of Williston proposes to adopt a final millage rate of Step Four: Once the millage rate is adopted, the final budget can then be adopted by separate vote: The City of Williston proposes to adopt a budget with total appropriated expenditures and reserves of $13,546,969 a 8.3% decrease of the prior year s total expenditures. LEGAL: REVIEW: Not Applicable _n/a Review and Approved: Date FISCAL IMPACTS: As outlined in the agenda background

3 RECOMMENDED ACTION: Adopt Resolution and the final millage rate for Fiscal Year , following the steps and wording as outlined above. COUNCIL ACTION: APPROVED DENIED

4 RESOLUTION NUMBER Final Millage Rate A RESOLUTION OF THE CITY OF WILLISTON, LEVY COUNTY, FLORIDA, ADOPTING A FINAL AD VALOREM TAX RATE FOR THE CITY OF WILLISTON, LEVY COUNTY, FLORIDA, FOR FISCAL YEAR 2015/2016; PROVIDING AN EFFECTIVE DATE. WHEREAS, the City of Williston, Levy County, Florida, held a properly noticed public hearing on September 22, 2015, relating to the adoption of a final ad valorem tax rate; and WHEREAS, the gross taxable value of property within the City of Williston, Levy County, Florida, has been certified by the County Property Appraiser to the City of Williston as $92,934,147. NOW, THEREFORE, BE IT RESOLVED by the City of Williston, Levy County, Florida, that: SECTION 1. APPROVAL OF FINAL MILLAGE RATE. The Fiscal Year final operating millage rate shall be mills, which is a.91% increase from the rolledback rate of mills. SECTION 2. EFFECTIVE DATE. This Resolution shall take effect immediately upon adoption by the City Council. DULY PASSED and approved by the City Council of the City of Williston, Florida, on this 22nd day of September PASSED AND ADOPTED this 22nd day of September, CITY OF WILLISTON, FLORIDA ATTEST: Charles Goodman, President, City Council Frances V. Taylor, City Clerk

5 Date: September 22, 2015 COUNCIL AGENDA ITEM TOPIC: RESOLUTION : ADOPTING THE FINAL BUDGET FOR FISCAL YEAR BACKGROUND / DESCRIPTION: See the previous agenda item for the procedures for the budget hearing and the adoption of the final millage rate and budget. This resolution proposes the adoption of the final budget at a total amount of $13,546,969. This amount represents a decrease of 8.3% from the current year s budget. The Budget Summary on the next page provides a breakdown of the total budgeted expenditures for Fiscal Year by fund. Please note the Budget Summary lists all City funds including the Pension Trust Fund even though the resources in that fund cannot be used for City activities. FISCAL IMPACTS: As outlined in the agenda background. LEGAL: REVIEW: Not Applicable _n/a Review and Approved: Date FISCAL IMPACTS: As outlined in the agenda background RECOMMENDED ACTION: Adopt resolution to adopt the final budget for Fiscal Year COUNCIL ACTION: APPROVED DENIED

6 BUDGET SUMMARY: BUDGET SUMMARY City of Williston, Florida - Fiscal Year 2015/2016 Millage Per $1000 General Fund Description General Fund Special Revenue Fund (Airport) Special Revenue Fund (CRA) Enterprise Fund (Utility) Capital Projects Fund Pension Trust Fund Budget ESTIMATED REVENUES Taxes: (millage per $1,000) Ad valorem taxes mills $ 523,051 $ - $ - $ - $ - $ - $ 523,051 Delinquent taxes 6, ,000 Tax incremental revenue , ,868 Other locally levied taxes 216, ,094 Utility service taxes 331, ,000 Fines & forfeitures 9, ,000 Franchise fees 96, ,250 Licenses, permits, and fees 50, ,250 Intergovernmental revenue 606, ,020 Grant Revenue 6, , ,175,009-1,438,709 Charges for services - 801,046-5,168, ,969,726 Contributions, Income & Portfolio Additions , ,522 Interest Income 4, , ,200 Miscellaneous revenues 30,700 28,208-66,875 10, ,783 TOTAL SOURCES 1,878,365 1,087, ,368 5,250,555 1,185, ,522 9,942,474 Transfers in 638, ,231,865-1,870,065 Debt Proceeds , ,000 Fund balances/reserves/net assets 150,000 33, ,789 1,024, ,414,430 TOTAL REVENUES, TRANSFERS & BALANCES 2,666,565 1,120, ,156 6,274,896 2,736, ,522 13,546,969 EXPENDITURES General governmental services: 389, , ,889 Public Safety: 1,591, ,591,703 Public Works 304, ,876 Other governmental services 97, ,672 Transportation - 1,120, ,120,955 Community redevelopment 74, , ,296 Debt service 24, , ,105 Utilities services ,337, ,337,995 Recreation Activities 16, ,017 Capital Improvement Programs ,736,874-2,736,874 Contributions, Income & Portfolio Reductions , ,522 TOTAL EXPENDITURES 2,498,479 1,120, ,156 4,562,918 2,736, ,522 11,666,904 Transfers out 168, ,711, ,880,065 Fund balances/reserves/net assets TOTAL APPROPRIATED EXPENDITURES, TRANSFERS, RESERVES & BALANCES $ 2,666,565 $ 1,120,955 $ 382,156 $ 6,274,896 $ 2,736,874 $ 365,522 $ 13,546,969 THE TENTATIVE, ADOPTED, AND/OR FINAL BUDGETS ARE ON FILE IN THE OFFICE OF THE ABOVE MENTIONED TAXING AUTHORITY AS A PUBLIC RECORD

7 RESOLUTION NUMBER Final Budget A RESOLUTION OF THE CITY OF WILLISTON OF LEVY COUNTY, FLORIDA, ADOPTING THE FINAL BUDGET FOR THE FISCAL YEAR WHEREAS, the City of Williston, Levy County, Florida, held a properly noticed public hearing on September 22, 2015, relating to the final budget for Fiscal Year ; and WHEREAS, the City of Williston, Levy County, Florida, approved Resolution adopting a final millage of mills; and NOW, THEREFORE, BE IT RESOLVED by the City of Williston, Levy County, Florida, that: SECTION 1. APPROVAL OF FINAL BUDGET. The City Council of the City of Williston adopts the final budget for Fiscal Year at $13,546,969 as specified in the total budget column in Exhibit A. SECTION 2. EFFECTIVE DATE. This Resolution shall take effect immediately upon adoption by the City Council. DULY PASSED and approved by the City Council of the City of Williston, Florida, on this 22nd day of September PASSED AND ADOPTED this 22nd day of September, ATTEST: CITY OF WILLISTON, FLORIDA Frances V. Taylor, City Clerk Charles Goodman, President, City Council Attachments: Exhibit A Fiscal Year Budget Summary

8 Exhibit A BUDGET SUMMARY City of Williston, Florida - Fiscal Year 2015/2016 Millage Per $1000 General Fund Description General Fund Special Revenue Fund (Airport) Special Revenue Fund (CRA) Enterprise Fund (Utility) Capital Projects Fund Pension Trust Fund Budget ESTIMATED REVENUES Taxes: (millage per $1,000) Ad valorem taxes mills $ 523,051 $ - $ - $ - $ - $ - $ 523,051 Delinquent taxes 6, ,000 Tax incremental revenue , ,868 Other locally levied taxes 216, ,094 Utility service taxes 331, ,000 Fines & forfeitures 9, ,000 Franchise fees 96, ,250 Licenses, permits, and fees 50, ,250 Intergovernmental revenue 606, ,020 Grant Revenue 6, , ,175,009-1,438,709 Charges for services - 801,046-5,168, ,969,726 Contributions, Income & Portfolio Additions , ,522 Interest Income 4, , ,200 Miscellaneous revenues 30,700 28,208-66,875 10, ,783 TOTAL SOURCES 1,878,365 1,087, ,368 5,250,555 1,185, ,522 9,942,474 Transfers in 638, ,231,865-1,870,065 Debt Proceeds , ,000 Fund balances/reserves/net assets 150,000 33, ,789 1,024, ,414,430 TOTAL REVENUES, TRANSFERS & BALANCES 2,666,565 1,120, ,156 6,274,896 2,736, ,522 13,546,969 EXPENDITURES General governmental services: 389, , ,889 Public Safety: 1,591, ,591,703 Public Works 304, ,876 Other governmental services 97, ,672 Transportation - 1,120, ,120,955 Community redevelopment 74, , ,296 Debt service 24, , ,105 Utilities services ,337, ,337,995 Recreation Activities 16, ,017 Capital Improvement Programs ,736,874-2,736,874 Contributions, Income & Portfolio Reductions , ,522 TOTAL EXPENDITURES 2,498,479 1,120, ,156 4,562,918 2,736, ,522 11,666,904 Transfers out 168, ,711, ,880,065 Fund balances/reserves/net assets TOTAL APPROPRIATED EXPENDITURES, TRANSFERS, RESERVES & BALANCES $ 2,666,565 $ 1,120,955 $ 382,156 $ 6,274,896 $ 2,736,874 $ 365,522 $ 13,546,969 THE TENTATIVE, ADOPTED, AND/OR FINAL BUDGETS ARE ON FILE IN THE OFFICE OF THE ABOVE MENTIONED TAXING AUTHORITY AS A PUBLIC RECORD

9 MEMORANDUM TO: FROM: CC: City Council Members and Mayor Stephen Bloom, Finance Director Scott Lippmann, City Manager DATE: September 17, 2015 SUBJECT: Tentative Budget for Fiscal Year 2015/16 - Version 4 Attached for your review is the FY2015/2016 tentative budget approved at the first public hearing. This version of the budget will be presented at the second and final hearing on September 22. At that time, the Council will be asked to adopt a final budget and millage rate. Budget Changes There were no changes made to this version of the budget with the exception of a couple line item adjustments. Overall, the totals for each of the funds are the same as the previous version. FY2015 FY2016 Difference % Fund Budget Budget Incr (Decr) Change General Fund 2,755,791 2,666,565 (89,226) -3.2% Airport Fund 3,452,300 1,120,955 (2,331,345) -67.5% CRA Fund 428, ,156 (46,222) -10.8% Utility Fund 5,891,359 6,274, , % CIP Fund 1,875,845 2,736, , % 14,403,673 13,181,447 (1,222,226) -8.5% As always, please do not hesitate to let me know if you have any questions or require additional information prior to the public hearing.

10 City of Williston Fiscal Year 2015/2016 Tentative Budget (Version 4 Second Public Hearing) September 22, 2015 Version Date: September 17, 2015

11 Table of Contents Page # Budget Summary Budget Summary by Fund 1-2 Budget Comparison by Fund 3-4 Budgeted Expenditures/Expenses By Type 5-7 Millage Rate Options 8 Team Count by Department 9 Budget by Fund General Fund Airport Fund Community Redevelopment Agency (CRA) Fund 28 Utility Fund Capital Improvement Program (CIP) Funds Other Supporting Schedules Staffing Plan (Listed By Department) Capital Purchases (Sorted By Department) 42 Capital Projects (Sorted By Department) 43-44

12 Budget Summary by Fund General Airport CRA Utility CIP FY2016 FY2015 % Departments/Division Fund Fund Fund Fund Fund Budget Budget Incr/(Decr) Expenditures by Type City Council $ 38,950 $ - $ - $ - $ - $ 38,950 $ 37, % Administration City Clerk 66, ,415 60, % City Manager 32,427 21,618 10,809 43, , , % City Administration 98, , , % Special Events 12, ,300 11, % Library 7, ,409 7, % Legal Services 36, ,000 34, % Financial Services 42,346 25,408 25,408 47, , , % Information Technology 20, ,928-34,820 34, % Community Development Planning & Zoning 37, ,934 43, % Building & Permitting / Inspections 22, ,452 22, % Community Redevelopment 74, , , , % Law Enforcement/Public Safety Airport Administration 256, , , % Patrol 679, , , % Police Communication 202, , , % Fire 395, , , % Animal Control / Code Enforcement 48, ,783 49, % Crossing Guards 32, ,845 31, % Facility Operations - 756, , , % Capital Projects - 308, ,285 2,700, % Public Works / Utility Street Repair/Resurfacing 2, ,500 4, % Public Works Crew 187, , , % Public Works Operations 114, , , % Utility Administration ,743-71,743 67, % Electric Services ,659,994-2,659,994 2,884, % Gas Services , , , % Water Services , , , % Solid Waste Collection , , , % Sewer Collection , , , % Sewer Treatment , , , % Expenditures by Type (continued) Capital Projects/Equipment ,736,874 2,736,874 1,875, % Transfer to General Fund , , , % Transfer to Capital Improvements Fund 168, ,073,779-1,241, , % Recreation/Athletics 16, ,017 15, % Contingency 71,358 9,125-92, , , % Expenditures $ 2,666,565 $ 1,120,955 $ 382,156 $ 6,274,896 $ 2,736,874 $ 13,181,447 $ 14,403, % CITY OF WILLISTON FY2016 TENTATIVE BUDGET - SEPTEMBER 17, 2015 PAGE #1

13 Budget Summary by Fund General Airport CRA Utility CIP FY2016 FY2015 % Departments/Division Fund Fund Fund Fund Fund Budget Budget Incr/(Decr) Revenue / Funding Sources Property Taxes $ 529,051 $ - $ 174,868 $ - $ - $ 703, , % Other Locally Levied Taxes 216, , , % Utility Billing ,168,680-5,168,680 5,397, % Fuel Sales - 523, , , % Rental & Leases - 238, , , % Timber Sales - 40, ,000 75, % Public Service Taxes 331, , , % Franchise Fees 96, ,250 92, % Intergovernmental Revenues 606, , , % Fines & Forfeitures 9, ,000 7, % Licenses & Permits 50, ,250 50, % Miscellaneous 30,700 28,208-66, , , % Sale of Fixed Assets ,000 10,000 10, % Interest Income 4, ,000-20,200 15, % Grant 6, , ,175,009 1,438,709 3,447, % Non-Operating/ Transfers 638, ,231,865 1,870,065 1,417, % Other Financing Sources / Debt Proceeds , , ,000 n/a Use of Fund Balance/Retained Earnings 150,000 33, ,789 1,024,341-1,414, ,255 n/a Revenue/Funding Sources $ 2,666,565 $ 1,120,955 $ 382,156 $ 6,274,896 $ 2,736,874 $ 13,181,447 $ 14,403, % CITY OF WILLISTON FY2016 TENTATIVE BUDGET - SEPTEMBER 17, 2015 PAGE #2

14 Budget Comparison By Fund General Airport CRA Utility CIP Budget Changes Fund Fund Fund Fund Fund Budget Revenues FY2015 Budget $ 2,755,791 $ 3,452,300 $ 428,378 $ 5,891,359 $ 1,875,845 $ 14,403,673 Change in Property Taxes 7,942 - (105) - - 7,836 Change in Intergovernmental Revenue 23, ,310 Change in Franchise Fees Revenue 4, ,000 Change in Utility Billing (232,120) - (232,120) Change in Grant Revenue - (2,442,300) ,871 (2,008,429) Change in Loans / Debt Proceeds (25,000) (25,000) Change in Transfers from GF/UF , ,158 Reduction in estimated fuel revenue - 83, ,046 Change in Timber Revenue - (35,000) (35,000) Change in Rental/Leases Revenue - 17, ,000 Increase in County Fire Subsidy 16, ,123 Increase in Public Service Taxes 10, ,000 Change in interest income 1, ,000-4,250 Change to Fund Balance /Retained Earnings (166,350) 33,300 (46,116) 605, ,991 All other revenue changes 14,500 12,608-7,500 (3,000) 31,608 FY2016 Proposed Budget 2,666,565 1,120, ,156 6,274,896 2,736,874 13,181,447 CITY OF WILLISTON FY2016 TENTATIVE BUDGET - SEPTEMBER 17, 2015 PAGE #3

15 Budget Comparison By Fund General Airport CRA Utility CIP Budget Changes Fund Fund Fund Fund Fund Budget Expenditures / Expenses FY2015 Budget 2,755,791 3,452, ,378 5,891,359 1,875,845 $ 14,403,673 Personnel Expenses Wage Increase 38,215 4,507 (3,445) 18,385-57,661 New Position - (1 as needed position) - 2, ,425 Other Salary adjustments - (9,405) (9,405) Staffing Changes (6,239) (2,061) - (8,557) - (16,856) Change in retirement contribution % - (1,931) (464) (8,779) - (11,174) Change in Police Communication Pay 10, ,987 Change in Police Holiday Pay 2, ,593 Change in Fire Duty Hours (from 8 to 12) 32, ,140 Change in Overtime ,631-1,681 Reduction in unemployment compensation (2,000) (2,000) Increase for Insurance (Health / Life) 16,549 3, ,189-41,154 Operating Expenses Subtotal 92,295 (2,977) (2,980) 22, ,206 Increase for Insurance (Prop / GL / Liab / WC) 11,744 1,482 (195) 6,187-19,217 Increase in telephone expenses ,700-1,950 Increase for Software Subscription 3, ,040-8,736 Change in material & supplies expenses (5,159) - 2,000 5,100-1,941 Change in repair & maintenance expenses (6,400) (6,400) Change in building maintenance (1,100) (1,100) Increase in advertising expenses 1, ,500-3,250 Reduction in Vehicle Maintenance (8,000) (8,000) Reduction in Vehicle Fuel (5,667) (5,667) Change in Training expenses (3,150) - - 4, Change in contractual services - Bldg Dept. (1,202) (1,202) Change in Airport fuel purchases - 79, ,682 Change in Electricity Purchases (239,436) - (239,436) Change to Contingency 40,269 (6,670) - (38,258) - (4,659) All other changes in operating expenses (17,707) 138 3,097 (16,321) - (30,793) Capital Outlay Subtotal 9,324 74,632 4,901 (270,488) - (181,631) Reduction in Capital Outlay Change in Capital Outlay / Projects - (2,391,715) (45,143) - 861,029 (1,575,829) Change in transfer to CIP Fund (166,000) - (3,000) 631, ,158 Debt Service Payments Subtotal (166,000) (2,391,715) (48,143) 631, ,029 (1,113,671) Reduction in Note Payment (GF) - (11,285) (11,285) Reduction in Bank Loan Payments (24,846) (24,846) Subtotal (24,846) (11,285) (36,130) Net Adjustments (89,226) (2,331,345) (46,222) 383, ,029 (1,222,226) FY2016 Proposed Budget 2,666,565 1,120, ,156 6,274,896 2,736,874 13,181,447 CITY OF WILLISTON FY2016 TENTATIVE BUDGET - SEPTEMBER 17, 2015 PAGE #4

16 Budgeted Expenditures/Expenses By Type Description Budget Actual Budget Projected Budget Incr (Decr) GENERAL FUND PERSONAL SERVICES City Council $ 20,051 $ 18,990 $ 19,841 $ 18,607 $ 19, % Administration 106, , , , , % Planning 27,206 27,029 26,740 26,069 21, % Building 4,746 4,725 4,678 4,497 4, % Police 847, , , , , % Police Communications 193, , , , , % Animal Control/Code 39,686 37,267 39,418 35,788 40, % Fire 195, , , , , % Public Works 176, , , , , % Recreation / Athletics 17,348 13,347 13,497 12,153 13, % Special Events n/a 1,629,277 1,634,340 1,583,504 1,547,096 1,670, % OPERATING EXPENDITURES City Council 16,384 15,739 18,028 16,368 19, % Administration 118, , , , , % Legal Services 38,980 29,084 34,541 33,813 36, % Planning 13,907 6,564 16,535 10,055 16, % Building Permits 14,000 17,354 17,600 16,182 17, % Police 146, , , , , % Police Communication 3, ,500 1,305 2, % Animal Control/Code 9,326 9,634 10,553 7,928 8, % Fire 100, , , , , % Public Works 127, , , , , % Recreation / Athletics 2,100 2,439 2,100 2,100 3, % Library 8,677 9,181 7,400 7,316 7, % Special Events 11,800 14,522 11,800 11,665 12, % Non Departmental 273, , , , , % 885, ,913 1,122, , , % CAPITAL OUTLAY Administration 2, n/a Planning n/a Building Permits n/a Police 1,000 19, n/a Fire 33, n/a Public Works n/a Library n/a 36,000 19, n/a DEBT SERVICE Fire 49,691 49,691 49,691 49,691 24, % Personal Services 1,629,277 1,634,340 1,583,504 1,547,096 1,670, % Operating Expenditures 885, ,913 1,122, , , % Capital Outlay 36,000 19, n/a Debt Service 49,691 49,691 49,691 49,691 24, % Grand 2,600,627 2,522,229 2,755,791 2,391,146 2,666, % % of Personal Services 62.6% 64.8% 57.5% 64.7% 62.7% CITY OF WILLISTON FY2016 TENTATIVE BUDGET - SEPTEMBER 17, 2015 PAGE #5

17 Budgeted Expenditures/Expenses By Type Description Budget Actual Budget Projected Budget Incr (Decr) AIRPORT FUND PERSONAL SERVICES $ 181,239 $ 188,857 $ 194,528 $ 166,247 $ 190, % OPERATING EXPENDITURES 603, , , , , % CAPITAL OUTLAY 1,170, ,039 2,700,000 1,677, , % NON-OPERATING EXPENDITURES 16,227-11,285 89, % Grand 1,971,373 1,174,386 3,452,300 2,627,865 1,120, % % of Personal Services 9.2% 16.1% 5.6% 6.3% 17.0% CRA FUND PERSONAL SERVICES 23,483 19,799 39,904 38,563 36, % OPERATING EXPENDITURES 48,063 40,880 58,562 48,005 63, % CAPITAL OUTLAY 519, , , , , % NON-OPERATING EXPENDITURES 20,000-13,000-10, % Grand 611, , , , , % % of Personal Services 3.8% 4.6% 9.3% 14.2% 9.6% CAPITAL IMPROVEMENT PROGRAM FUND CAPITAL OUTLAY 874, ,737 1,875, ,148 2,736, % Grand 874, ,737 1,875, ,148 2,736, % % of Personal Services 0.0% 0.0% 0.0% 0.0% 0.0% CITY OF WILLISTON FY2016 TENTATIVE BUDGET - SEPTEMBER 17, 2015 PAGE #6

18 Budgeted Expenditures/Expenses By Type Description Budget Actual Budget Projected Budget Incr (Decr) UTILITY FUND PERSONAL SERVICES Electric 264, , , , , % Gas 170, , , , , % Water 179, , , , , % Solid Waste ,663 n/a Sewer Collection 102, ,871 98,572 85,068 99, % Sewer Treatment 110, , ,233 97, , % 828, , , , , % OPERATING EXPENSES Administrative 120, , , , , % Electric 2,881,235 2,727,599 2,600,309 2,561,545 2,366, % Gas 210, , , , , % Water 134, , , , , % Solid Waste 475, , , , , % Sewer Collection 51, ,422 49, ,052 51, % Sewer Treatment 106, , , , , % 3,981,438 4,357,887 3,750,777 3,945,697 3,512, % CAPITAL OUTLAY Electric 20, n/a Gas 10, n/a Water 10, n/a Sewer Collection 10, n/a 50, n/a DEBT SERVICE Water 93,000 19,978 91,259 13,852 91, % 93,000 19,978 91,259 13,852 91, % NON-OPERATING EXPENSES Administrative 1,000, ,617 1,211, ,183 1,804, % 1,000, ,617 1,211, ,183 1,804, % Personal Services 828, , , , , % Operating Expenses 3,981,438 4,357,887 3,750,777 3,945,697 3,512, % Capital Outlay 50, n/a Debt Service 93,000 19,978 91,259 13,852 91, % Non-Operating Expenses 1,000, ,617 1,211, ,183 1,804, % Grand 5,953,567 5,899,168 5,891,359 5,356,540 6,274, % % of Personal Services 13.9% 13.3% 14.2% 13.1% 13.8% ALL FUNDS Personal Services 2,662,245 2,627,683 2,655,588 2,451,716 2,764, % Operating 5,519,066 5,727,170 5,478,423 5,482,899 5,169, % Capital Outlay 2,649,639 1,072,971 4,892,757 2,120,179 3,316, % Debt Service 142,691 69, ,950 63, , % Non-Operating 1,037, ,617 1,235, ,525 1,814, % Grand $ 12,010,751 $ 10,234,109 $ 14,403,673 $ 10,904,862 $ 13,181, % % of Personal Services 22.2% 25.7% 18.4% 22.5% 21.0% CITY OF WILLISTON FY2016 TENTATIVE BUDGET - SEPTEMBER 17, 2015 PAGE #7

19 Millage Rate Options Comparison of Taxable Values - (FY2015 vs FY2016) Fiscal Year Gross Taxable Value Difference % Change (incr / decr) FY15 Certified Taxable Values 91,523, FY15 Final Taxable Values 91,506,544 (16,565) -0.02% FY16 Certified Taxable Values 92,934,147 1,427, % Comparison of of Millage Millage Rate Rate Options Options Millage Option Gross Taxable Value Millage Rate Gross Tax Revenue (1) Change in Revenue Incr (Decr) Roll Back Millage Rate 92,934, ,938 3,463 Prior Year Millage Rate 3 Votes 4 Votes 5 Votes Tentative Millage Rate 92,934, ,845 8,370 92,934, , ,285 92,934, ,053, ,063 92,934, ,053, ,073 92,934, ,845 8,370 Notes (1) Gross tax revenue does not include discounts taken for early payment. CITY OF WILLISTON FY2016 TENTATIVE BUDGET - SEPTEMBER 17, 2015 PAGE #8

20 Team Count By Department Department FY09 FY10 FY11 FY12 FY13 FY14 FY15 FY16 Change Notes City Council City Administration Police Department Fire Department Public Works/Utilities Airport new as needed position Personnel CITY OF WILLISTON FY2016 TENTATIVE BUDGET - SEPTEMBER 17, 2015 PAGE #9

21 General Fund - FY 2015/16 Budget REVENUES/SOURCES Advalorem Property Taxes 514, , , , , % Delinquent Ad Valorem Taxes 6,000 5,480 6,000 5,233 6, % Local Option Tax: Gas 6C 30,259 30,118 29,964 28,010 31, % Local Govt Infrtr Tax - Discretionary 160, , , , , % Public Service Tax - Electricity 255, , , , , % Public Service Tax - Water 26,000 24,929 26,000 24,132 25, % Public Service Tax - Gas 36,000 37,051 45,000 43,836 44, % Public Service Tax - Propane 7,500 3,178 5,000 3,579 4, % Telecommunications Tax 95,651 85,817 87,107 88,033 88, % Business & Prof Occ Licenses 25,000 24,130 25,000 25,319 25, % Bldg Permits-Structural & Eq 25,000 20,795 25,000 28,068 25, % Franchise Fees - Electricity 36,000 42,365 36,000 39,851 40, % Franchise Fees - Telephone Pole Rental 2,500 2,230 2,230 2,230 2, % Franchise Fees - Cable TV Pole Rental 2,500 4,020 4,020 4,020 4, % Franchise Fees - Solid Waste 50,000 49,974 50,000 48,889 50, % Animal Licenses/Misc % Fed Pymts In Lieu of Taxes 2,976 2,766 2,976-2, % Other Federal Grants n/a State Grants - Public Safety 2,550 25,329 6,000-6, % State Revenue Sharing 82,635 82,719 84,643 84,560 89, % FL Revenue Sharing-8C Fuel 25,000 36,794 32,000 35,936 36, % Mobile Home Licenses Tax 2,000 1,903 2,000 2,424 2, % Alcoholic Beverage Licenses 1,000 1,022 1,000 1,251 1, % Local Govt 1/2 Cent Sales Tax 100,083 98,299 99, , , % FDOT - Traffic Signal Maintenance 8,237 8,237 9,074-9, % FDOT - Highway Lighting Maint. 27,230 27,230 27,230-28, % Crossing Guards Levy County 13,200 15,288 15,000 14,448 11, % County Fire Dept. Subsidy 210, , , , , % Other Fire Services - 1, n/a Land Development Regulation Fees 1,500 2,416 2,000 3,857 3, % Pub Safety: Misc. Police Sve 4,000 5,486 4,000 6,489 5, % Parks Application Fee-Nonrefund % Parks Use Fee % Fines & Forfeitures 7,000 7,753 7,000 9,788 9, % Miscellaneous Income 10,000 19,591 10,000 20,928 20, % Misc. Reimbursement Police Dept n/a Interest Income 2,750 2,889 2,750 3,527 4, % Disposition of Fixed Assets ,330 - n/a CITY OF WILLISTON FY2016 TENTATIVE BUDGET - SEPTEMBER 17, 2015 PAGE #10

22 General Fund - FY 2015/16 Budget REVENUES/SOURCES (continued) Disposition of Scrap Materials 1, , , % Compensation For Loss Of Property ,339 - n/a Utility Fund Contribution 627, , , , , % Sale of General Fixed Assets 1,000-1,000-1, % Donations - 3, n/a Use of Fund Balance 198, , , % TOTAL REVENUES/SOURCES 2,600,627 2,430,027 2,755,791 2,435,310 2,666, % CITY OF WILLISTON FY2016 TENTATIVE BUDGET - SEPTEMBER 17, 2015 PAGE #11

23 General Fund - FY 2015/16 Budget EXPENDITURES/USES CITY COUNCIL Payroll Taxes 1,193 1,278 1,193 1,251 1, % Retirement 1,500 1,383 1,500 1,286 1, % Worker's Compensation % Executive Salaries 15,600 15,725 15,600 15,600 15, % Other Salaries & Wages - Poll 1,100-1,100-1, % Personal Services 20,051 18,990 19,841 18,607 19, % Professional Services % Other Contractual Services 1,000-1,000 1,000 1, % Travel & Per Diem 1, , , % Telephone % Postage % Insurance 7,174 6,384 7,195 7,698 7, % Dues & Subscriptions 1, , , % Advertising 750 4,345 3,000 3,823 4, % Training & Seminars 750 1,168 1, , % Operating Supplies 2,000 1,038 1, , % Operating Expenditures 16,384 15,739 18,028 16,368 19, % TOTAL CITY COUNCIL 36,435 34,729 37,869 34,976 38, % CITY OF WILLISTON FY2016 TENTATIVE BUDGET - SEPTEMBER 17, 2015 PAGE #12

24 General Fund - FY 2015/16 Budget EXPENDITURES/USES (continued) LEGAL SERVICES Professional Services - City Attorney 34,980 29,084 32,541 33,813 34, % Professional Services - Other Legal 4,000-2,000-2, % TOTAL LEGAL SERVICES 38,980 29,084 34,541 33,813 36, % CITY OF WILLISTON FY2016 TENTATIVE BUDGET - SEPTEMBER 17, 2015 PAGE #13

25 General Fund - FY 2015/16 Budget EXPENDITURES/USES (continued) ADMINISTRATION Overtime 2, , % Payroll Taxes 5,761 5,046 6,265 4,808 6, % Retirement 8,653 8,796 6,103 5,372 5, % Life & Health Insurance 11,376 11,471 12,278 11,349 14, % Worker's Compensation 3,067 2,817 2,277 2,398 2, % Drug Testing % Unemployment Compensation 2, ,200-2, % Salaries & Wages 72,763 74,655 79,399 77,553 84, % Personal Services 106, , , , , % Auditing Fees 15,481 15,482 15,481 15,481 14, % Other Contractual Services 15,958 11,769 15,958 15,416 15, % Financial Services 42,346 42,346 42,346 42,346 42, % Information Technology Services 4,478 3,423 4,478 4,082 4, % Software subscriptions ,696 n/a Travel & Per Diem 1, ,300 1,349 1, % Telephone 7,040 10,387 10,300 9,719 10, % Postage 3,000 2,339 3,000 2,272 3, % Utility Services 6,750 7,288 6,750 6,525 6, % Insurance - Other 3,692 3,376 3,703 3,973 3, % Office Supplies 4,200 4,562 5, % Repairs & Maintenance % Dues & Subscriptions 1,000 2,882 2,000 1,748 2, % Building Maintenance 3,500 9,295 10,000 8,808 9, % Advertising & Promotions 1,000 1,000 2,000 2,841 3, % Miscellaneous Expense 2,000 3,604 5,000 3,306 3, % Training-Schools & Seminars 3,500 2,674 4,000 1,197 3, % Materials & Supplies 3,050 9,281 9,884 9,745 11, % Bad Debt Charge Off - 1, n/a Operating Expenditures 118, , , , , % Capital Outlay - Mach & Equip 2, n/a Capital Outlay 2, n/a TOTAL ADMINISTRATION 227, , , , , % CITY OF WILLISTON FY2016 TENTATIVE BUDGET - SEPTEMBER 17, 2015 PAGE #14

26 General Fund - FY 2015/16 Budget EXPENDITURES/USES (continued) PLANNING & ZONING Overtime n/a Payroll Taxes 1,470 1,444 1,514 1,360 1, % Retirement 2,168 2,150 1, % Life & Health Insurance 3,555 3,548 3,837 3,546 4, % Worker's Compensation % Salaries & Wages 19,204 19,136 19,793 19,644 14, % Personal Services 27,206 27,029 26,740 26,069 21, % Professional Serv Comp Plan 6,120 1,160 5,202 3,393 7, % Contractual Services 1,058 1,168 1, , % Postage % Office Supplies % Dues & Subscriptions % Advertising % Travel & Per Diem 1, , , % Training Schools & Seminars 2,669 1,962 2, , % Materials & Supplies ,000 3,000 2, % Operating Expenditures 13,907 6,564 16,535 10,055 16, % TOTAL PLANNING & ZONING 41,113 33,593 43,275 36,124 37, % CITY OF WILLISTON FY2016 TENTATIVE BUDGET - SEPTEMBER 17, 2015 PAGE #15

27 General Fund - FY 2015/16 Budget EXPENDITURES/USES (continued) BUILDING PERMITS Overtime n/a Payroll Taxes % Retirement % Life & Health Insurance % Worker's Compensation % Salaries & Wages 3,276 3,325 3,379 3,350 3, % Personal Services 4,746 4,725 4,678 4,497 4, % Other Contractual Services 14,000 17,354 17,600 16,182 17, % Operating Expenditures 14,000 17,354 17,600 16,182 17, % TOTAL BUILDING PERMITS 18,746 22,079 22,278 20,679 22, % CITY OF WILLISTON FY2016 TENTATIVE BUDGET - SEPTEMBER 17, 2015 PAGE #16

28 General Fund - FY 2015/16 Budget EXPENDITURES/USES (continued) POLICE DEPARTMENT Overtime 8,588 5,392 8,588 5,867 8, % Holiday Pay 13,412 14,843 13,000 14,918 15, % Overtime- Special Events - 4,084 2,000 1,956 2, % Special Pay 12,480 11,170 12,480 10,877 12, % Payroll Taxes 43,901 41,215 43,338 39,369 44, % Retirement 119, ,423 76,613 72,092 82, % Life & Health Insurance 85,317 77,148 84,409 78,115 98, % Worker's Compensation 22,707 20,855 15,214 16,021 13, % Drug Testing 1, , % Unemployment Compensation 2,000-2, % Salaries & Wages 538, , , , , % Personal Services 847, , , , , % Professional Services 3, ,000 1,409 1, % Other Contractual Services 11,163 10,177 11,163 10,577 10, % Information Technology Services 8,357 6,383 8,357 8,146 8, % Investigations % Travel & Per Diem 1, , % Telephone 9,480 10,635 10,550 11,145 11, % Postage % Utility Services 6,250 6,301 6,250 7,501 6, % Insurance - Other 25,904 23,178 26,008 27,934 27, % Printing & Binding 1, ,000 1,215 1, % Office Supplies 1, , , % Repairs & Maintenance (Equipment) 2,500 1,428 2,500 1,132 1, % Dues & Subscriptions % Building Maintenance 3,000 1,533 3,000 6,558 3, % Miscellaneous Expense 1,000 1,315 1,000 1,063 1, % Training-Schools & Seminars 4,000 5,283 4, , % Vehicle Repairs & Maintenance 22,000 21,052 22,000 20,146 20, % Materials & Supplies 7,500 27,552 8,500 13,142 8, % Vehicle Fuel 31,715 35,390 33,000 26,342 32, % Uniforms 6,000 6,199 6,000 4,628 6, % Operating Expenditures 146, , , , , % Capital Outlay 1,000 19, n/a Capital Outlay 1,000 19, n/a TOTAL POLICE DEPARTMENT 995, , , , , % CITY OF WILLISTON FY2016 TENTATIVE BUDGET - SEPTEMBER 17, 2015 PAGE #17

29 General Fund - FY 2015/16 Budget EXPENDITURES/USES (continued) POLICE COMMUNICATIONS Overtime 1,251 5,723 3,000 2,816 3, % Holiday Pay 4,749 5,113 5,000 5,004 5, % Overtime - Special Events % Payroll Taxes 10,372 11,402 10,757 9,519 11, % Retirement 13,340 13,809 5,425 5,706 3, % Life & Health Insurance 28,501 27,917 30,769 28,459 27, % Worker's Compensation 5,455 5,010 3,796 3,998 3, % Drug Testing % Salaries & Wages 129, , , , , % Personal Services 193, , , , , % Other Contractual Services % Repairs & Maintenance % Training-Schools & Seminars 1, , % Materials & Supplies 1, , , % Uniforms % Operating Expenditures 3, ,500 1,305 2, % TOTAL POLICE COMMUNICATIONS 196, , , , , % CITY OF WILLISTON FY2016 TENTATIVE BUDGET - SEPTEMBER 17, 2015 PAGE #18

30 General Fund - FY 2015/16 Budget EXPENDITURES/USES (continued) ANIMAL CONTROL / CODE ENFORCEMENT Overtime % Overtime-Special Events % Holiday Pay % Payroll Taxes 2,504 2,333 2,616 2,198 2, % Retirement 3,104 3,100 1,473 1,318 1, % Life & Health Insurance % Worker's Comp 1,356 1, , % Drug Testing % Salaries & Wages 32,159 29,842 33,202 30,266 34, % Personal Services 39,686 37,267 39,418 35,788 40, % Utilities 2,163 1,810 2,163 2,025 2, % Telephone , % Insurance - Other 2,215 1,971 2,221 2,376 2, % Vehicle Repairs & Maintenance 1,700 1,406 1, , % Materials & Supplies 1, % Vehicle Fuel 2,249 3,068 2,920 1,701 1, % Operating Expenditures 9,326 9,634 10,553 7,928 8, % TOTAL ANIMAL CONTROL/CODE ENFORCEMENT 49,012 46,901 49,972 43,717 48, % CITY OF WILLISTON FY2016 TENTATIVE BUDGET - SEPTEMBER 17, 2015 PAGE #19

31 General Fund - FY 2015/16 Budget EXPENDITURES/USES (continued) FIRE DEPARTMENT Overtime - Special Events - - 1,455 1,500 n/a Payroll Taxes 13,420 16,803 14,164 15,195 16, % Worker's Compensation 7,336 6,737 5,310 5,592 5, % Drug Testing/Physicals % Unemployment Compensation % Retirement n/a Life & Health Insurance n/a Salaries & Wages 174, , , , , % Personal Services 195, , , , , % Other Contractual Services 1,500-1, % Information Technology Services 8,357 6,383 8,357 7,033 8, % Travel 1, , , % Telephone 1,968 1,945 1,968 1,949 1, % Postage % Utility Services 6,250 6,301 6,250 5,596 6, % Fire Prevention Education 1, , , % Insurance - Other 10,390 9,373 10,449 11,288 10, % Office Supplies , , % Maintenance Of Equipment 6,000 4,759 6,000 4,216 6, % Equipment Inspection 1, ,500 1,550 2, % Dues & Subscriptions 3,500 3,480 3,750 2,877 3, % Building Maintenance 2,000 4,938 2,000 1,879 2, % Miscellaneous Expense 1,000 3,807 2,000 4,553 2, % Training-Schools & Seminars 5,000 3,345 5,000 3,849 4, % Vehicle Repairs & Maintenance 10,000 15,129 15,000 15,146 15, % Materials & Supplies 15,000 36,224 32,800 26,232 28, % Vehicle Fuel 22,340 30,993 31,000 28,451 30, % Uniforms 2,500 2,456 2, , % Operating Expenditures 100, , , , , % Debt Service - Principal Fire 44,000 46,615 44,000 45,395 22, % Debt Service - Interest Fire 5,691 3,076 5,691 4,296 2, % Debt Service 49,691 49,691 49,691 49,691 24, % Capital Outlay 33, n/a Capital Outlay 33, n/a TOTAL FIRE DEPARTMENT 378, , , , , % CITY OF WILLISTON FY2016 TENTATIVE BUDGET - SEPTEMBER 17, 2015 PAGE #20

32 General Fund - FY 2015/16 Budget EXPENDITURES/USES (continued) PUBLIC WORKS Overtime 3, , % Overtime- Special Events % Payroll Taxes 9,244 9,199 9,724 10,262 9, % Retirement 13,281 13,848 6,520 7,023 4, % Life & Health Insurance 28,084 23,834 34,147 28,970 39, % Worker's Compensation 4,959 5,010 3,603 3,794 3, % Drug Test % Unemployment Compensation % Salaries & Wages 117, , , , , % Personal Services 176, , , , , % Telephone 2,064 2,587 2,500 2,696 2, % Postage % Utility Services 34,000 31,190 31,000 34,447 31, % Insurance - Other 8,968 7,980 8,994 9,622 9, % Repairs & Maintenance 10,113 14,962 17,000 11,823 12, % Street Repair 3,000 3,092 4,500-2, % Miscellaneous Expense 2,500 2,186 2, , % Training-Schools & Seminars 1, , % Vehicle Repairs & Maintenance 13,000 7,536 11,000 5,350 5, % Materials & Supplies 20,000 26,704 20,000 22,061 24, % Vehicle Fuel 30,125 27,092 28,500 24,699 26, % Safety Supplies 1,000 1,016 1,000 1,000 1, % Uniforms 1, , , % Operating Expenditures 127, , , , , % TOTAL PUBLIC WORKS 304, , , , , % CITY OF WILLISTON FY2016 TENTATIVE BUDGET - SEPTEMBER 17, 2015 PAGE #21

33 General Fund - FY 2015/16 Budget EXPENDITURES/USES (continued) RECREATION/ ATHLETICS Overtime % Overtime-Special Events % Payroll Taxes % Retirement 1,330 1, % Life & Health Insurance 2,844 2,366 3,069 2,837 3, % Worker's Compensation % Salaries & Wages 11,776 9,206 8,872 7,968 8, % Personal Services 17,348 13,347 13,497 12,153 13, % Other Contractual Services 2,100 2,439 2,100 2,100 3, % Operating Expenditures 2,100 2,439 2,100 2,100 3, % TOTAL RECREATION/ATHLETICS 19,448 15,786 15,597 14,253 16, % CITY OF WILLISTON FY2016 TENTATIVE BUDGET - SEPTEMBER 17, 2015 PAGE #22

34 General Fund - FY 2015/16 Budget EXPENDITURES/USES (continued) LIBRARY Other Contractual Services 1, % Utilities 1,700 3,284 2,200 1,909 2, % Insurance % Building Maintenance 5,000 4,650 3,600 3,701 3, % Materials & Supplies % Operating Expenditures 8,677 9,181 7,400 7,316 7, % TOTAL LIBRARY 8,677 9,181 7,400 7,316 7, % CITY OF WILLISTON FY2016 TENTATIVE BUDGET - SEPTEMBER 17, 2015 PAGE #23

35 General Fund - FY 2015/16 Budget EXPENDITURES/USES (continued) SPECIAL EVENTS Other Contractual Services 1,000 2,563 1,000 1,000 1, % Fireworks 8,500 10,550 8,500 8,500 8, % Miscellaneous Expense 1,300-1,300 1,165 1, % Materials & Supplies 1,000 1,409 1,000 1,000 1, % Operating Expenditures 11,800 14,522 11,800 11,665 12, % TOTAL SPECIAL EVENTS 11,800 14,522 11,800 11,665 12, % CITY OF WILLISTON FY2016 TENTATIVE BUDGET - SEPTEMBER 17, 2015 PAGE #24

36 General Fund - FY 2015/16 Budget EXPENDITURES/USES (continued) NON-DEPARTMENTAL Aid To Private Organizations 5,000 5,000 5,000 5,000 5, % Telephone % Utility Services % Insurance - Other % Building Maintenance % Transfer To CRA 71,836 71,836 72,085 72,085 74, % Transfer to Capital Improvements Fund 189,400 77, ,086 84, , % Contingency 6,329 8,600 31,089-71, % Insurance Claims ,171 - n/a Fire Department Sinkhole ,714 - n/a Police Department Sinkhole ,367 - n/a TOTAL NON-DEPARTMENTAL 273, , , , , % TOTAL EXPENDITURES (all departments) 2,600,627 2,522,229 2,755,791 2,391,146 2,666, % CITY OF WILLISTON FY2016 TENTATIVE BUDGET - SEPTEMBER 17, 2015 PAGE #25